This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.

SANTRAUKA Šiame darbe analizuojama Europos Teisingumo Teismo ir Lietuvos teismų praktika, siekiant identifikuoti prekių ženklų tapatumo ir panašumo nustatymui reikšmingus kriterijus, šių kriterijų taikymo sąlygas bei įtaką vertinant bendrą prekių ženklų įspūdį, taip pat atkreipiamas dėmesys į teorinius ir praktinius probleminius prekių ženklų tapatumo ir panašumo nustatymo klausimus ir siūlomi jų sprendimai. Pirmojoje dalyje labai koncentruotai nurodomas su prekių ženklų tapatumu ir panašumu susijęs teisinis reglamentavimas. Antrojoje dalyje atskleidžiama prekių ženklų tapatumo sąvoka bei prekių ženklų tapatumo vertinimas buvusio Pirmosios Instancijos Teismo, dabartinio Bendrojo Teismo ir ETT praktikoje, taip pat, siekiant tapatumo klausimą išnagrinėti visapusiškai, pasiremiant pavyzdžiais ir iš Vidaus rinkos harmonizavimo tarnybos praktikos. Trečioji darbo dalis skirta aptarti prekių ženklų panašumą bei išnagrinėti jam nustatyti reikšmingus kriterijus. Šioje dalyje Bendrijos ir Lietuvos teismų sprendimų analizė atlikta pagal bendriausius prekių ženklų panašumo nustatymo kriterijus: skiriamuosius ir dominuojančius elementus, vaizdinį, fonetinį bei konceptualų lyginimą. Darbo pabaigoje atskirai aptariama netradicinių prekių ženklų panašumo nustatymo specifika. / SUMMARY Establishment of Identity and Similarity of Trade Marks in the Case Law of the European Court of Justice and Lithuanian Courts This master thesis is dedicated to analyze case law of the European Court of Justice and Lithuanian courts, with the aim to identify criteria significant for establishment of identity and similarity of trade marks, conditions for application of those criteria as well as influence upon evaluation of the general impression created by trade marks. In addition, attention is drawn to theoretical and practical problem issues in establishment of identity and similarity of trade marks and suggestions on their solution are made. In the first part, a list of condensed references is made to laws pertinent to the identity and similarity of trade marks. The second part reveals the concept of identity of trade marks and judgment of identity of trade marks in the case law of the former Court of First Instance, currently the General Court, and the European Court of Justice, supplemented by additional illustrations from the practice of the OHIM, in attempt of painting the full picture of the identity issue. The third part of the thesis focuses on the discussion of the similarity of trade marks and analysis of criteria for establishment of similarity of trade marks. Herein the analysis of case law of the European Court of Justice and Lithuanian courts has been carried out based on general criteria of similarity of trade marks: distinguishing and dominating... [to full text]